"It hasn't been announced and we don't comment on things that
haven't been announced," she said.

iTunes is the only site where iPod users can legally download
songs.

But other digital music sites in Australia, such as Soundbuzz's
Creative Music Store, who cater solely for Windows-based mp3
players, charge $1.49 per track.

"Our primary focus is to set prices that ensure our product is
always better value and more convenient to purchase than physical
product," Soundbuzz CEO, Sudhanshu Sarronwala, said.

A number of people posting messages on the AppleTalk Australia
website, a discussion board for Apple Macintosh users, said they
would prefer to buy CDs if the cost of iTunes's tracks is set at
$1.80.

"That would be suicide. They need to be $15 max otherwise people
will just go to Big W and buy them (CDs)," one person said.

The cost of tracks is largely determined by record companies, Mr
Sarronwala said.

"Pricing is largely set by the recording industry and applies
across the board to all digital music companies. The industry sets
the wholesale prices, and from that retailers set their retail
prices, meaning variations between the key players are not
generally that dramatic," he said.

Crowe said songs he had recorded since the break-up of his band,
30 Odd Foot of Grunt, would be available when iTunes launches.

The global digital music market was worth more than $422 million
in 2004 and is expected to double in value this year, according to
the International Federation of the Phonographic Industry.